Which of the following is the most significant disadvantage of auditing around the computer rather than through the computer?
A)The time involved in testing processing controls is significant.
B)The cost involved in testing processing controls is significant.
C)A portion of the audit trail is not tested.
D)The technical expertise required to test processing controls is extensive.

Question

Quizplus · Accepted Answer

Auditing around the computer involves testing only the inputs and outputs of a system rather than the actual processing taking place within the computer. This means that a portion of the audit trail is not tested, potentially leaving gaps in the overall audit coverage.

Which of the Following Is the Most Significant Disadvantage of Auditing